REGISTERED NUMBER: 11906926 (England and Wales)

Audited Financial Statements

for the Year Ended 31 March 2025

for

ATM Group Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Whamond

REGISTERED OFFICE:

Bellwood House Minskip Road

Boroughbridge

YORK

YO51 9HY

REGISTERED NUMBER:

11906926 (England and Wales)

SENIOR STATUTORY AUDITOR:

James Davies BSc Hons CA

AUDITORS:

Clive Owen LLP

Chartered Accountants

& Statutory Auditors

140 Coniscliffe Road

Darlington

County Durham

DL3 7RT

FIXED ASSETS

Investments

4

1,423,641

1,423,641

CURRENT ASSETS

Debtors

5

100

100

CREDITORS

Amounts falling due within one year

6

550,292

543,866

NET CURRENT LIABILITIES

(550,192

)

(543,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

873,449

879,875

CAPITAL AND RESERVES

Called up share capital

7

426

426

Share premium

588,988

588,988

Retained earnings

284,035

290,461

SHAREHOLDERS' FUNDS

873,449

879,875

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

R Whamond - Director

1.	STATUTORY INFORMATION

ATM Group Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from previous years, and also have been consistently applied within the same accounts.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The directors have paid particular attention to future cash flows of the Group and have considered a period of at least 12 months from the date of approving these financial statements and are satisfied the business will be able to operate within its existing resources.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1,423,641

NET BOOK VALUE

At 31 March 2025

1,423,641

At 31 March 2024

1,423,641

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

545,142

538,716

Accruals and deferred income

5,150

5,150

550,292

543,866

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

426

Ordinary

£1

426

426

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Davies BSc Hons CA (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

9.	ULTIMATE CONTROLLING PARTY

The immediate parent holding is ATM Group Holdings Limited. The registered office is Bellwood House Minskip Road, Boroughbridge, York, YO51 9HY.